INCOME TAX ASSESSMENT ACT 1997 - SECT 415.1 What this Division is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 415.1

This Division provides for special treatment for tax losses and bad debts for certain entities (called "designated infrastructure project entities") that carry on infrastructure projects that the Infrastructure CEO designates under Subdivision   415 - C.

Table of sections

415 - 5   Object of this Division